Jerry Seinfeld is a very successful stand-up comedian, mainly because the people around him offer an endless supply of great material. His best friend is George Costanza, a bald, whiny loser who craves the kind of success Jerry has but is never willing to do what it takes to get it. Jerry's neighbor Kramer often barges into his apartment and imposes onto his life. In the second episode Jerry's former girlfriend Elaine Benes comes back into his life, and the four of them are able to form a friendship together. The episodes were rarely very plot-heavy, focusing more on mundane conversations and situations that could be found during everyday life in New York.
The continuing misadventures of neurotic New York stand-up comedian Jerry Seinfeld and his equally neurotic New York friends.
Seinfeld is an American television sitcom that originally aired on NBC from July 5, 1989, to May 14, 1998. It lasted nine seasons, and is now in syndication. It was created by Larry David and Jerry Seinfeld, the latter starring as a fictionalized version of himself. Set predominantly in an apartment block in Manhattan's Upper West Side in New York City, the show features a handful of Jerry's friends and acquaintances, particularly best friend George Costanza, former girlfriend Elaine Benes, and neighbor across the hall Cosmo Kramer.

Series Parental Guide

nudity

In the end of one episode, we can see Newman and Kramer's mom briefly having sex.
Season four, "The Pitch" -- George jokes about how a story must be good or else it's "simply just masturbation." PG-13
Season four -- episode 11 ("The Contest"): the entire plot is how the main characters have a contest to see who can go the longest without masturbating, although the word "masturbate" or one of its variations is never used. A nude woman across the street from one of the main character's apartments makes someone the first to lose the contest. The woman is never shown, though. References are made to JFK's "butt." PG-13
Season 4--episode 17 ("The Outing") Some people think Jerry and George are gay, and throughout the episode they try to convince people that they are not. PG-13
Season 4--episode 21 ("The Smelly Car") Susan is a lesbian and there are many references to it. PG-13
Season five, episode one ("The Mango"): an entire sub-plot revolving around orgasms, including multiple uses of the word "orgasm." PG/PG-13
Season 5--episode 20 ("The Hamptons") Rachel sees George naked and giggles and he tries to convince her that it was just temporary shrinkage because he had been in the pool. PG-13
Season six, episode nine ("The Secretary"): a sex scene. All of the action is off-screen, but lots of moaning and heavy breathing can be heard. PG-13
Season 7--episode 9 ("The Sponge") There are many references to birth control and sponge-worthy. In one scene George is seen trying to open a condom. PG-13
Season 9--episode 4 ("The Blood") George tries to combine food, sex and tv and there are many references to it. PG-13
Another one revolves around the word "ass" (see profanity). Some pretty heavy kissing scenes, occasional implied sex and nudity.

violence

It's mostly slapstick comedy. Nothing serious.

profanity

"Son of a bitch", "bastard", "hell", and "damn" are sometimes said. "Bitch" is infrequently said.
There's little to no extreme swearing in this show on a regular basis. There is a moment where one character says "jerk-off" (non-sexual) and another which revolves around the middle finger (which is flipped several times, in comical ways). Another episode revolves around use of the word "ass" (in its literal meaning) because of a license plate that says "assman."
There are also bleeped uses of fuck in episodes, but this is not a usual occurence.

alcohol

Expect the occasional bar/club scene, complete with on-screen alcohol consumption. Characters frequently drink and smoke in other places and scenes as well.